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Estates, Taxes and Professional Ethics 2002 : Papers of the International Academy of Estate and Trust Laws - Rosalind F. Atherton

Estates, Taxes and Professional Ethics 2002

Papers of the International Academy of Estate and Trust Laws

By: Rosalind F. Atherton (Editor)

Hardcover Published: 19th December 2003
ISBN: 9789041122230
Number Of Pages: 248

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The International Academy of Estate and Trust Laws (IAETL) meets each May to spend a week of intensive engagement with issues of direct and immediate concern to estate and trusts lawyers. More than merely an assembly of commentators and interpreters, the IAETL is a prestigious body that affects real change in courts, law reform commissions, and governmental agencies. Its membershipincluding solicitors, barristers, notaires, judges, and scholars, all experts in trusts, estates, and inheritance law, and/or tax lawhighlight the contrasts and comparisons between the pertinent laws of civil and common law jurisdictions.

This volume records the May 2002 conference in Rome, which featured four distinct areas of discussion and debate:

  • how trusts in the civilian context (specifically Italy) are subjected to taxation;
  • the delicate balance between inter vivos and postmortem taxation;
  • a lively debate on the nature and rationale of the inheritance tax; and
  • how best to serve the client at the same time as meeting ones ethical obligations.

    As always, this outstanding annual (the fourth in this series published by Kluwer Law International) continues to offer perspectives that open on ideas in themselves, apart from the demands and responsibilities of knowing and applying the law in busy demanding professional and scholarly environments. For this reason especially it is sure to engage the deep interest of researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law.

  • Presidential Foreword
    Editor's Preface
    Notes on Authors
    Trusts and Taxes Italian Style
    Introduction: Trusts - Some Observations from a Civil Law Perspectivep. 3
    Trusts and Company Law - the Italian Experiencep. 7
    Trusts and Income Taxes in Italyp. 15
    Analysis of Indirect Taxation on Transfers of Trust Property in Italyp. 23
    Death and Gift Taxes including Cross-Border Issues
    Introduction - Overview and Comparative Reflectionsp. 33
    Special Considerations in US-Canada Estate Planningp. 43
    Inheritance and Gift Taxes - Francep. 63
    Death and Gift Taxes - A View from Switzerlandp. 79
    Death and Gift Taxes - United Statesp. 89
    Debate - Should Utopia Introduce an Inheritance Tax?
    Introduction: To Tax or Not To Tax - That was the Debatep. 113
    Estate Tax - An Argument in Favor of Working Toward Equality, Justice and Common Sense through a System of Estate Taxationp. 115
    Death Taxes: Unfair and Inefficientp. 129
    Death Taxes for Utopia? A Case in the Negativep. 135
    Ethical Issues in Estate Planning
    Introductionp. 141
    Ethical Guidelines for the Estates and Trusts Lawyer: The ACTEC Commentaries on the Model Rules of Professional Conduct and Notes on Ethics 2000p. 143
    Conflict of Interest and Professional Obligations in Estate and Trust Law - An English Perspectivep. 165
    Conflict of Interest and Professional Obligations in Probate Actions in Germanyp. 197
    Rules of Conduct for Estate Planners and Ethical Issues in Estate Planning Practice in The Netherlandsp. 209
    Indexp. 217
    Table of Contents provided by Blackwell. All Rights Reserved.

    ISBN: 9789041122230
    ISBN-10: 9041122230
    Series: International Academy of Estate & Trust Law Yearbook
    Audience: Professional
    Format: Hardcover
    Language: English
    Number Of Pages: 248
    Published: 19th December 2003
    Country of Publication: NL
    Dimensions (cm): 23.39 x 15.6  x 1.6
    Weight (kg): 0.52